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- Reduction system for property tax and city planning tax on newly built certified long-term excellent housing
Here's the text.
Reduction system for property tax and city planning tax on newly built certified long-term excellent housing
Last update date April 1, 2024
Overview
(1) Outline of the System
In order to promote the spread of high-quality houses with structures that are used in good condition for a long period of time, among newly built houses built by March 31, 2026, it was newly built as certified long-term excellent houses for those who submitted required documents to the ward office Tax Division House Section of the ward where the house is located between the day and January 31 of the following year, only half of the property tax amount for the house is.
In addition, about thing where property tax is reduced in authorized long-term excellent house built by March 31, 2024, city planning tax is reduced in addition (reduction of city planning tax is Yokohama-shi original measure Is a measure. Handling of things built after April 1, 2024 is undecided. ) 。
(2) Requirements for reduction
The following requirements must be met.
Housing
(1)Newly constructed from the date of enforcement of the “Law Concerning the Promotion of Long-Term Excellent Houses” (June 4, 2009) to March 31, 2026
(2)Based on the provisions of the Act, the house must be newly constructed with the approval of the administrative agency as having housing performance such as durability and safety meets certain standards.
(3)The proportion of the living area must be at least half of the total floor area
Floor area
Type of housing | Floor area |
---|---|
Dedicated housing | The floor area of the living area is 50 m2 or more (40 m2 for rental housing other than single-family homes) and 280 m2 or less (Notes 1.2) |
Combined housing | The floor area of the living area is 50 m2 or more and 280 m2 or less (Note 2) |
(Note 1) The floor area of a condominium-owned house, such as an apartment, is determined by the floor area obtained by adding the floor area of the common area (corridor, elevator hall, etc.) divided by the floor area ratio of the exclusive area of each house. In addition, for rental condominiums, etc., judgment is made according to the method according to the section-owned house for each independently partitioned parts.
(Note 2) In order to receive certification as a long-term excellent house in Motoichi, it is necessary to be 75 m2 or more for single-family homes and 55 m2 or more for apartments, etc., based on the "Law Enforcement Regulations on Promotion of Long-Term Excellent Houses". (However, the floor area excluding the stairs on at least one floor is 40 m2 or more).
Submission of a tax return
Attach a document certifying that the house has been newly built with certification, and declare it to the ward office Tax Division House Section in charge of the ward where the house is located by January 31 of the following year. .
※Due to the tax reform in 2024, even if there is no report from the owner of the co-owned house, this reduction system can be applied if there is no report from the owner of the co-owned house. It was said that Specific handling is under consideration.
(3) Scope of reduction
When 120 m2 or less | One half |
---|---|
If it is more than 120 m2 and less than 280 m2 | One half of the 120m2 equivalent (parts exceeding 120m2 will not be reduced) |
(4) Duration of reduction
Housing | Reduction period |
---|---|
Quasi-fireproof structures and fire-resistant houses of 3 stories or more | 7 years after new construction |
General housing (other than the above) | 5 years after new construction |
(5) Others
- And this reductionReduction of property tax on newly built housesAndReduction of city planning tax pertaining to newly built certified low-carbon housesYou will not be able to receive it again.
- There is no reduction for land.
Procedure for filing
Please report to the ward office Tax Division House in charge of the ward where the house is located between the date of new construction to January 31 of the following year.
Also, please fill in the remarks column of the declaration form with Phone number which can be contacted during the day.
Documents to be submitted
(1) Declaration form (declaration on reduction of property tax and city planning tax imposed on newly built certified long-term excellent housing)
We can download report about reduction of property tax, city planning tax for authorized long-term excellent house. (External site) (distributed at the ward office Tax Division.)
If you fail to submit by January 31 of the year following the new construction year, please indicate the reason in the other column.
(2) Please attach a copy of the “certification letter” issued by City of Yokohama, Housing and Architecture Bureau.
Contact information
If you have any questions, please contact your ward office.
Ward Office | Window | Phone number | E-Mail address |
---|---|---|---|
Aoba Ward | No. 50, 3F, Aoba Ward Office | 045-978-2254 | ao-zeimu@city.yokohama.jp |
Asahi Ward | 29th Floor, Asahi Ward Office Main Building | 045-954-6053 | as-zeimu@city.yokohama.jp |
Izumi Ward | Izumi Ward Office, 3rd floor 302 | 045-800-2365 | iz-zeimu@city.yokohama.jp |
Isogo Ward | Isogo Ward Office 3F, 36th floor | 045-750-2365 | is-zeimu@city.yokohama.jp |
Kanagawa Ward | 322, 3rd floor of Kanagawa Ward Office Main Building | 045-411-7054 | kg-zeimu@city.yokohama.jp |
Kanazawa Ward | 301st floor, Kanazawa Ward Office | 045-788-7754 | kz-zeimu@city.yokohama.jp |
Konan Ward | Konan Ward Office 3rd floor 32 | 045-847-8365 | kn-zeimu@city.yokohama.jp |
Kohoku Ward | Kohoku Ward Office 3F, 34th Floor | 045-540-2281 | ko-zeimu@city.yokohama.jp |
Sakae Ward | 33rd floor, 3rd Floor, Sakae Ward Office Main Building | 045-894-8365 | sa-zeimu@city.yokohama.jp |
Seya Ward | 3rd floor, Seya Ward Office | 045-367-5665 | se-zeimu@city.yokohama.jp |
Tsuzuki Ward | 33rd floor, Tsuzuki Ward Office | 045-948-2271 | tz-zeimu@city.yokohama.jp |
Tsurumi Ward | Tsurumi Ward Office 4th Floor 6th Floor | 045-510-1730 | tr-zeimu@city.yokohama.jp |
Totsuka Ward | 73rd floor, Totsuka Ward Office | 045-866-8368 | to-zeimu@city.yokohama.jp |
Naka Ward | 44th floor, 4th floor of Naka Ward Office Main Building | 045-224-8204 | na-zeimu@city.yokohama.jp |
Nishi Ward | Nishi Ward Office 4F, 43rd floor | 045-320-8354 | ni-zeimu@city.yokohama.jp |
Hodogaya Ward | 29th Floor, Hodogaya Ward Office Main Building | 045-334-6254 | ho-zeimu@city.yokohama.jp |
Midori Ward | Midori Ward Office 3F, 34th Floor | 045-930-2274 | md-zeimu@city.yokohama.jp |
Minami Ward | 3rd floor, Minami Ward Office | 045-341-1163 | mn-zeimu@city.yokohama.jp |
Information on long-term excellent housing
For information on "long-term excellent housing," please visit the City of Yokohama, Housing and Architecture Bureau Building Planning Division website.
For inquiries to this page
Finance Bureau, Property Tax Division, Property Tax Division, House
Phone: 045-671-2260
Phone: 045-671-2260
Fax: 045-641-2775
Email address: za-koteishisanzei@city.yokohama.jp
Page ID: 520-520-783